441 ITR 195 (Bombay HC) (iii) CIT v. South India Corporation Ltd.

423 ITR 158High Court2020#24950 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 353,911 Indian tax judgments — from 2023 to 2023.

Judgments citing 441 ITR 195 (Bombay HC) (iii) CIT v. South India Corporation Ltd.

Lakeshore Hospital and Research Centre Limited, Kochi vs. ACIT, Corporate Circle 1(2), Kochi

In the result, the assessee’s appeal is allowed

ITA 71/COCH/2023[2016-17]Status: DisposedITAT Cochin28 Dec 2023AY 2016-17

Bench: Shri Sanjay Arora & Shri Manomohan Daslakeshore Hospital & Rsearch Dy. Cit, Corporate Circle Centre Ltd. 1(1), C.R. Building, Xvi Maradu, Nh 47 Bye Pass Vs. Is Press Road, Netoor P.O., Kochi 682040 Kochi 682018 [Pan:Aaacl4923A] (Appellant) (Respondent)

For Appellant: Ms. Rohini V. Thampi, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 10Section 143(3)Section 154Section 36(1)(va)Section 43B

…contribution u/s.36(1)(va) of the Act on account of it being paid belatedly on 16.2.2016, i.e., as against the due date of 15.2.2016. Reliance is placed on binding decisions by the Hon'ble jurisdictional High CourtinCIT vs. South India Corporation Ltd. [2020] 423 ITR 158 (Ker);CIT v. Harrisons Malayalam Ltd.[2019] 414 ITR 718 (Ker);Popular Vehicles& Services P. Ltd. vs. CIT [2018] 406 ITR 150 (Ker); and CIT vs. Merchem Ltd.[2015] 378 ITR 443 ITANo. 71/Coch/ 2023 (AY 2016-17) Lakeshore Hospital and Research Centre Ltd. vs. Dy. CIT (Ker), all to the effect that employee’s contribution to the employee welfare fund…

DCIT(Ltu) - 1, Mumbai vs. Acc Ltd., Mumbai

In the result, appeal filed by assessee is partly allowed and appeal filed by the revenue is dismissed

ITA 3178/MUM/2019[2011-12]Status: DisposedITAT Mumbai28 Feb 2023AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 14Section 143(3)Section 14A

…evenue expenditure. The Ld. AR has relied upon the ratio of following decisions: (i) CIT v. Idea Cellular Ltd. [2016] 76 taxmann.com 77 (Bombay HC) (ii) Pr. CIT v. Rediff.com India Ltd. [2022] 441 ITR 195 (Bombay HC) (iii) CIT v. South India Corporation Ltd (423 ITR 158) (Kerala HC) (iv) Binani Cement Ltd v. CIT (380 ITR 116) (Calcutta HC) (v) Excel Industries Ltd. v. DCIT [(2004) 86 TTJ 840 (Mum)] 101. On the other hand, Ld. DR has mainly relied upon finding of lower authorities. The Ld. DR has referred to paper book Page No. 743 wherein details of construction written off is submitted by Assessee which were f…

Acc Ltd., Mumbai vs. Addl CIT(Ltu), Mumbai

In the result, appeal filed by assessee is partly allowed and appeal filed by the revenue is dismissed

ITA 3139/MUM/2019[2011-12]Status: DisposedITAT Mumbai28 Feb 2023AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 14Section 143(3)Section 14A

…evenue expenditure. The Ld. AR has relied upon the ratio of following decisions: (i) CIT v. Idea Cellular Ltd. [2016] 76 taxmann.com 77 (Bombay HC) (ii) Pr. CIT v. Rediff.com India Ltd. [2022] 441 ITR 195 (Bombay HC) (iii) CIT v. South India Corporation Ltd (423 ITR 158) (Kerala HC) (iv) Binani Cement Ltd v. CIT (380 ITR 116) (Calcutta HC) (v) Excel Industries Ltd. v. DCIT [(2004) 86 TTJ 840 (Mum)] 101. On the other hand, Ld. DR has mainly relied upon finding of lower authorities. The Ld. DR has referred to paper book Page No. 743 wherein details of construction written off is submitted by Assessee which were f…

441 ITR 195 (Bombay HC) (iii) CIT v. South India Corporation Ltd. (423 ITR 158) — Cited in 3 Judgments | BharatTax